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Problem 1: On January 1, 2021, Ripped Company classified non-current assets as held for sale that had a carrying amount of P2,500,000. On this date, the assets are expected to be sold for P2,300,000. Reasonable and expected disposal cost to be incurred for sale was expected at P100,000. By December 31, 2021, the asset had not been sold and the management after considering its options decided to place back the non-current asset into operations. On that date, Ripped Company's managers estimated that the non-current asset was now expected to be selling at P1,800,000 with disposal cost of P50,000, while depreciation for 2021 was computed at P500,000 if the non-current asset was not classified as held for sale. How much is the additional loss that shall be reported in the 2021 statement of comprehensive income?
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